Process And Processing - Judgment Search Results

Collr. of C. Ex. Vs. Nirlon Synthetic Fibres and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC385Tri(Delhi)

..... the emergence of the semi finished goods and the process or processes should be completed in the other premises after the ..... not come into existence independently or separately before the texturising process was completed the affidavit sworn by the weaving superintendent ..... oriented polyester filament yarn poy is to necessarily undergo further process of drawing and texturising before being put to use .....

Assistant Commissioner of Income Tax Vs. Trilok Shipbreaking Ltd.

Court: Mumbai

Reported in: (1998)61TTJ(Mumbai)80

..... commodity does not amount to manufacture the change must be as a result of process or processes through which the original commodity experiences a change in the present case the scrap ..... unambiguous the legislative intent has to be gathered from the statute itself the three expressions processing manufacture and production used in various taxing statutes are not inter changeable expressions though .....

Collector of C. Ex. Vs. French Dyes and Chemical (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(90)ELT411TriDel

..... have a ready market and do not mean further processing further processing either by adding diluents or reducing the strength of ..... ready for use the respondents herein are undertaking certain processes these processes according to the explanatory notes of hsn as cited ..... duty paid formulated standardised prepared coal tar dyes and after processing the same sell the same to various textile mills and .....

Mangalore Chem. and Fert. Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(98)ELT490TriDel

..... obtained obviously the degree of purity will differ from source to source and process to process and the requirement for use and even in cases where the carbon dioxide ..... charcoal combustion and fermentation today carbon dioxide is a by product of many commercial processes synthetic ammonia production hydrogen production substitute natural gas production fermentation limestone calcination certain .....

Assistant Commissioner of Vs. Trilok Shipbreaking Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)66ITD114(Mum.)

..... commodity does not amount to manufacture the change must be as a result of process or processes through which the original commodity experiences a change in the present case the scrap ..... unambiguous the legislative intent has to be gathered from the statute itself the three expressions processing manufacture and production used in various taxing statutes are not inter changeable expressions though .....

Gilbert Vs. Homar

Court: US Supreme Court

..... act quickly or where it would be impractical to provide predeprivation process postdeprivation process satisfies the requirements of the due process clause see e g united states v james daniel good real ..... court addressed whether under the particular facts of this case peti 936 tioners violated due process by failing to provide a sufficiently prompt postsuspension hearing we will not consider this .....

Sri Sowmya Screen Printers Vs. Asstt. Collector of C. Ex., Erode

Court: Chennai

Reported in: 1998(59)ECC126; 1998(97)ELT54(Mad)

..... excises and salt act 1 of 1944 when subjected to any process or processes specified in the table hereto annexed from the whole of the ..... acts either in whole or in part are subjected to any process or processes specified in the said table within the factory in which the ..... i of the said item no 19 are subjected to any process or processes specified in the said table within the same factory in which .....

Jupiter Infosys Pvt. Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1997)(72)LC411Tri(Chennai)

..... printing is mentioned as one of the processes answering to non impact printing process the process in the same has been described he ..... dictionary wherein ink jet printing has been described as a process whereby charged ink particles are projected in a continuous stream ..... and technology dictionary also describes ink jet printing as a process whereby the charged ink particles are projected in a continuous .....

Madura Coats Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1998)(103)ELT349Tri(Chennai)

..... are used for crease resistance and water repellency covers both chemical and mechanical finishing processes some processes e g acetylation cotton and saponification rayon alter composition of basic fiber 9 ..... have to be such lubricating preparations as are used in the production process to facilitate the manufacturing process of other goods or they should be having lubricating property themselves and .....

Commissioner of Income Tax Vs. Indian Resins and Polymers

Court: Kerala

Reported in: (1998)148CTR(Ker)143

..... entrusted with m s mineral cashew co p ltd for processing the processed cashew kernels were brought back to the assessees unit and ..... edible cashew kernels and getting major portion of its work of processing done by outside agencies on its behalf would come within the ..... conversion of raw cashew into cashew kernels would be manufacturing or processing activity 8 it is true there is no definition of the .....